Step #1
Start the tutorial work by drawing a circle, an oval, a line and V shape as shown.
Step #2
Draw two tiny ovals & draw outline for wings.
Step #3
Draw outline for head & beak.
Step #4
Make outline for ears.
Step #5
Draw outline for neck, beak & body.
Step #6
Make wings.
Step #7
Enhance wings by making several spiral lines.
Step #8
Finally, make necessary improvements to finish.